Search results

1 – 10 of 40
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Book part
Publication date: 17 September 2004

John T. Sennetti, Tara J. Shawver and Patricia C. Bancroft

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-807-0

Access Restricted. View access options
Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Access Restricted. View access options
Article
Publication date: 1 June 1995

Mort Dittenhofer and John Sennetti

Compares two studies, one in 1983 and one in 1994, of the reactionof a randomly selected group of internal auditors of various levels ofcompetence and in various industrial groups…

768

Abstract

Compares two studies, one in 1983 and one in 1994, of the reaction of a randomly selected group of internal auditors of various levels of competence and in various industrial groups to 20 vignettes identifying a series of internal auditing related ethical situations. The vignettes of the two studies were the same. The auditors′ responses on a scale varied from “forced separation” to an indication of “no ethical impact”. The results of the comparison indicated that there were changes in the industry groups, generally towards a more strict approach and a recommended set of stronger sanctions.

Details

Managerial Auditing Journal, vol. 10 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Book part
Publication date: 24 August 2011

John T. Sennetti, Charles P. Becker and Howard J. Lawrence

This chapter investigates whether jurors, in their attribution of auditor responsibility, may be inappropriately influenced by the client use of a principles-based accounting…

Abstract

This chapter investigates whether jurors, in their attribution of auditor responsibility, may be inappropriately influenced by the client use of a principles-based accounting standard, even if this standard is properly applied. Following prior research on questionable auditor conduct and its subsequent evaluation by juries, which is often subject to hindsight and outcome bias, this chapter examines whether an auditor's legal liability increases when its client uses principles-based accounting standards, by conducting a controlled experiment with 124 qualified jurors serving a county circuit court. Each juror is properly instructed and provided one of four different cases, obtained by manipulating two levels of an accounting standard, one principles-based and one rules-based, and by manipulating two subsequent client-loss outcomes, one moderately negative and one severely negative. This study finds jurors evaluate auditors more negatively if auditors have relied on a principles-based accounting standard. This attribution is influenced by hindsight bias and the perceived risk-taking responsibility of the investor, but independent of the client-loss outcome severity. These results contribute to the discussion of adopting or converting to the principles-based International Financial Reporting Standards (IFRS) by the United States.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

Access Restricted. View access options
Book part
Publication date: 16 October 2015

Tara J. Shawver, Lynn H. Clements and John T. Sennetti

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral…

Abstract

Moral intensity is the degree of feeling we have about the consequences of moral choices, similar, for example, to those perceived for crimes, from petty larceny to murder. Moral intensity is thought to increase moral sensitivity and judgment. Because the accounting professions require members to respond to accounting fraud with more sensitivity and intensity, we examine this response in 220 professional accountants (mostly Certified Public Accountants) under a controlled experiment using two different cases. We examine the first three parts of the Rest (1986) model including ethical evaluation, judgment, and intention to act. We measure moral intensity in the accountant’s perception of overall harm and societal pressure. As in prior research, we find that the degree of moral intensity may be contextual. We find that the ethical evaluations may become affected by perceived overall harm, and whistleblowing intentions by perceived societal pressure. However, in both cases, the professional’s judgments are most affected by moral intensity. Consistent with prior research, whistleblowing intentions may involve many other mitigating variables, such as audit reporting or non-audit reporting limited by codes of conduct. These findings relate to the increasing attention paid by the SEC to finding accounting fraud.

This manuscript makes three important contributions to the existing literature. First, there are few studies in this area and Jones (1991) identifies that moral intensity is issue contingent; therefore, replication studies using different scenarios are needed. Second, Bailey, Scott, and Thoma (2010) have suggested that accounting ethics research has focused too narrowly on Component II of Rest’s Four-Component Model. None of the previous studies looked at all three steps in Rest’s Model; therefore, our manuscript provides an important contribution over the other previous studies. Third, our sample uses professionals and not students as surrogates for professionals.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-666-9

Keywords

Available. Content available
Book part
Publication date: 17 December 2007

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

Access Restricted. View access options
Book part
Publication date: 15 September 2014

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78441-163-3

Access Restricted. View access options
Book part
Publication date: 16 September 2013

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78190-845-7

Available. Content available
Book part
Publication date: 5 August 2005

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Available. Content available
Book part
Publication date: 20 May 2011

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78052-005-6

1 – 10 of 40
Per page
102050